https://www.taxtmi.com/highlights?id=97331 Exclusive licensing authority over export incentive eligibility was held to reside with the licensing regime, so Customs cannot unilaterally deny DEPB benefits where a valid scrip exists; such denial should be pursued with the licensing authority. Re-assessment under the Customs Act is confined to pre-export or live consignments and cannot be invoked after export; cancellation of Let Export Orders requires exercise of statutory revisionary remedy rather than suo moto action; self-assessment entitles review and appeal rights; recovery of DEPB-related liabilities prior to the special recovery provision was limited. Appeal allowed and impugned order set aside. en-us Mon, 02 Mar 2026 15:29:49 +0530 Mon, 02 Mar 2026 15:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97331 Exclusive licensing authority over export incentive eligibility was held to reside with the licensing regime, so Customs cannot unilaterally deny DEPB benefits where a valid scrip exists; such denial should be pursued with the licensing authority. Re-assessment under the Customs Act is confined to pre-export or live consignments and cannot be invoked after export; cancellation of Let Export Orders requires exercise of statutory revisionary remedy rather than suo moto action; self-assessment entitles review and appeal rights; recovery of DEPB-related liabilities prior to the special recovery provision was limited. Appeal allowed and impugned order set aside. Highlights Customs Mon, 02 Mar 2026 15:29:49 +0530 https://www.taxtmi.com/highlights?id=97331